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    <title>Assessee&#039;s Professional Goodwill Not Taxable; Revenue Fails to Prove Management Role u/s 28(ii)(a.</title>
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    <description>Taxability of professional goodwill - the revenue has not established that the assessee was managing the whole or substantially the whole of the affairs of the company - the amount received by the assessee is neither chargeable under sec. 28(ii)(a) nor under the head capital gain.</description>
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      <description>Taxability of professional goodwill - the revenue has not established that the assessee was managing the whole or substantially the whole of the affairs of the company - the amount received by the assessee is neither chargeable under sec. 28(ii)(a) nor under the head capital gain.</description>
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